Maharashtra VAT Rules

Submission Of Returns.

1. The Forms of returns may be obtained from the office of the assessing authority or after the 1st April 2006 may be downloaded from the website of the State Government. The forms may also be obtained privately if they conform with the size of the forms issued by the assessing authority.
2. Every registered dealer, who is required to furnish a return shall subject to the provisions of this rule , furnish it duly signed by him or by a person authorised by him to the authorities specified hereinafter, that is to say, -
   1. where tax including lump sum, interest or penalty is due and payable according to the return, to the Government Treasury while making payment of the tax, lump sum, penalty or interest under rule 29;
   2. where no tax including lump sum, penalty or interest is due and payable according to the return, the return shall be furnished, -
      1. to the registering authority (Non-Resident Circle), Mumbai, if the dealer has been registered by such authority;
      2. to the authority referred to in paragraph (b) of sub-section (2) of section 20, if the Commissioner has permitted the registered dealer who has places of business within the jurisdiction of different registering authorities, to furnish a consolidated return in respect of all or any of these places of business; or
      3. to the registering authority within whose jurisdiction the place or places of business, as specified in the certificate of registration of the registered dealer is or are situated.
3. Every dealer who is required to file monthly returns under sub-rule (4), if he is covered by the notification issued under sub-section (4) of section 41 and if he is specified in the said notification for the purposes of this sub-rule shall file monthly returns within 15 days of the end of the month to which the return relates:

   Provided that, the said dealer may file the return in accordance with clause(c) of sub-rule (4) if he makes ad-hoc payment equal to 80 per cent. of the tax paid by him in respect the month immediately preceding the month to which the return relates and pays the remaining amount, if any, at the time of filing of the return in accordance with sub-rule(4).

4. Subject to the other provisions of this rule and of rule 15.

   every registered dealer who is a retailer and who has opted for composition of tax under sub-section (1) of section 42 shall file a six monthly return within twenty-five days from the end of the period of six months to which the return relates;

   every registered dealer to whom clause (a) does not apply and whose tax liability during the previous year was Rs.12,000 or less shall file a six- monthly return within twenty-five days from the end of the period of six months to which the return relates.

   every registered dealer to whom clause (a) or (b) does not apply and whose tax liability during the previous year had exceeded rupees one lakh shall file a monthly return within twenty days from the end of the month for January and February and within twenty five days in any other case;

   any other registered dealer shall file a quarterly return within twenty-five days from the end of the quarter to which the return relates.

Explanation- I
For the purpose of this rule, the expression, "tax liability" in relation to a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Maharashtra Value Added Tax Act, 2002, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31st March 2005.

Explanation II.
For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.

Special Provision For First And Last Return In Certain Cases And For Dealers Under The Package Scheme Of Incentives.

1. Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of registration. He shall continue to file quarterly returns in respect of periods ending on or before the end of the year containing the date of effect of registration. The quarterly return shall be filed within twenty-five days of the end of the quarter to which the return relates.
2. Where the business in which the dealer is engaged is discontinued or otherwise disposed off or has been transferred or the place of business is changed to a different local area, then the last monthly or, as the case may be, quarterly or six monthly return shall be for the period beginning with the first date of the month or, as the case may be, first date of the quarter or the first date of the six month period and ending with the date of the said discontinuance, disposal, transfer or change of place of the business. The provisions contained in sub-rule (4) of rule 14 regarding the time in which monthly or quarterly or six monthly returns are to be filed shall apply to such return.
3. (a) A dealer to whom a Certificate of Entitlement has been granted for the purpose of availing of incentives by way of exemption from payment of tax shall file a return for the period beginning with the first day of the month or, as the case may be, first day of the quarter or the first date of the six month period to the date immediately preceding the date of effect of the said certificate. Thereafter he shall file quarterly returns and accordingly the first return after obtaining the Certificate of Entitlement shall be filed from the date of effect of the said Certificate to the end of the quarter. The last return shall be for the period beginning with the first date of the quarter and ending with the date on which the said certificate ceases to be valid. The next immediate return shall be for the period commencing with the date immediately succeeding the date on which the said certificate ceases to be valid to the end of quarter. For the balance period of the year, if any, he shall file quarterly returns. The periodicity of the returns for the immediately succeeding year shall be decided in accordance with rule 14 and for this purpose the provisions contained in sub-rule (4) of rule 14 shall apply to such dealer as if the expression ''tax liability'' of the dealer included the cumulative quantum of benefits availed by the dealer in the year containing the date in which the certificate of entitlement ceases to be valid.

   (b) The provisions contained in sub-rule (a) shall mutatis mutandis apply to a dealer to whom a certificate of entitlement by way of deferment of payment of tax has been granted.